Property tax appeals-revisions.

HB 98 revises Wyoming's property tax appeal process to increase transparency and fairness for taxpayers challenging their assessments. It requires county assessors to provide property owners with specific documents (like statements of consideration for similar properties and the assessor's valuation data) during appeals, and mandates that assessors explain why certain properties weren't used in valuing the taxpayer's property. The bill also sets strict deadlines for exchanging evidence and witnesses before county board hearings, requires hearings to be recorded, and gives boards clearer authority to remand cases back to assessors if they fail to provide required information. This affects property owners who dispute tax assessments and county officials handling those appeals, without changing tax rates or property values.